GST rate amendment: low-value footwear moved into a reduced-rate schedule, altering taxable classification under the State GST. The State Government, exercising powers under section 9(1) and section 15(5) of the Rajasthan GST Act, amends the earlier notification by omitting a specified entry from the lower-rate Schedule I and inserting a new serial entry in Schedule II addressing footwear by sale value per pair; the insertion is placed after an existing serial number and identified by a new serial number and tariff description, with the amendment taking effect from the commencement date stated in the notification.
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GST rate amendment: low-value footwear moved into a reduced-rate schedule, altering taxable classification under the State GST.
The State Government, exercising powers under section 9(1) and section 15(5) of the Rajasthan GST Act, amends the earlier notification by omitting a specified entry from the lower-rate Schedule I and inserting a new serial entry in Schedule II addressing footwear by sale value per pair; the insertion is placed after an existing serial number and identified by a new serial number and tariff description, with the amendment taking effect from the commencement date stated in the notification.
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